擁有文化背景相近的台灣和中國,政府在金融體系方面各自處理與訂定政策的能力。兩地區隨著時間經過雖然有不同的金融體制轉變,但兩岸金融業目前面對的首要任務,皆是使其能快速適應自由化、國際化所帶來的重大衝擊,想辦法改善銀行業本身的體質,以降低經營成本,並追求規模經濟及強化自身優勢,以期能在競爭愈趨白熱化的金融市場中生存下來。因此本文觀察現今交流日漸頻繁的兩岸銀行業,以2005-2009年間的台灣與中國商業銀行為研究對象,比較兩岸各類型商業銀行於樣本期間的成本效率及利潤效率,利用隨機邊界建構共同成本邊界與共同利潤邊界模型,衡量兩國在不同技術與環境下,比較成本面與利潤面效率差異的原因。實證結果發現,在成本方面,其效率值不論是各自群組邊界還是共同邊界下所得的成本效率皆為中國較好,顯示台灣雖為技術較先進之國家,但似乎漸漸在失去成本優勢中;而在利潤方面之結果,台灣的共同利潤效率與利潤缺口比例皆優於中國,顯示以利潤為導向的銀行業,採用利潤函數似乎比成本函數可以更清楚的說明市場現況。
As the banks in Taiwan and China will become market competitors on providing financial services in the future. This study tries to measure the relative cost efficiency and the relative profit efficiency between banks in Taiwan and China, using the concepts of stochastic metafrontier models proposed by Battese et al. (2004) & Bos and Schmiedel (2003). This study sample was taken from the commercial banks in the Bankscope. The Bankscope data consisting 69 sample banks in 2005-2009 was used for empirical analysis. Among which, 33 banks are commercial banks in Taiwan and another 36 commercial banks are in China. Empirical results have shown banks in China to be more cost efficient than those in Taiwan for the sample period, Taiwanese banks seem to have lost their cost advantage of technology advancement as time goes by. In profits, the result shows that Taiwan's technology is superior to China. Therefore, Taiwan's financial market seem to more mature than China.